\begin{tabular}{|lrr|} \hline & BeginningofBeneschCompany & Endof2020 \\ \hline Direct materials inventory & 21,000 & 23,000 \\ Work-in-process inventory & 27,000 & 20,000 \\ Finished-goods inventory & 18,000 & 24,000 \\ Purchases of direct materials & & 76,000 \\ Direct manufacturing labor & & 26,000 \\ Indirect manufacturing labor & & 15,000 \\ Plant insurance & & 9,000 \\ Depreciation-plant, building, and equipment & 17,000 \\ Repairs and maintenance-plant & 4,000 \\ Marketing, distribution, and customer-service costs & & 96,000 \\ General and administrative costs & 32,000 \\ \hline \end{tabular} Benesch Company Schedule of Cost of Goods Manufactured For the Year Ended December 31, 2020 (in thousands) Direct materials: \begin{tabular}{|l|l|} \hline Beginning inventory, Jan. 1, 2020 \\ \hline Purchases of direct materials \\ \hline Cost of direct materials available for use \\ \hline \end{tabular} Direct materials used Direct manufacturing labor \begin{tabular}{|l} \hline \\ \end{tabular}